The tariff classification of a plastic headband from China.

N303192 February 27, 2019 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9615.11.5000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic headband from China. Dear Ms. Trotta: In your letter dated December 20, 2018, you requested a tariff classification ruling. A sample was provided and will be returned separately. Item numbers 54879PRM and 54880PRM, which were included in this request, will be separately addressed in ruling number N302869.  The product under review is described as item 54878PRM (Snowflake Headband with Rhinestone Accent and White Fuzzy Trim). This article consists of a white plastic toothed headband with a white fur-like trim on top along with two plastic snowflakes that have a single rhinestone at the center. The snowflakes rise above the headband on plastic stems that are obscured by the fuzzy trim. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. This headband would be classifiable under heading 9615, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof.” GRI 6 provides the mechanism for determining the classification of goods under the subheadings of a heading. GRI 6 states that such classification is determined by the terms of the subheadings, and any related subheading notes and, mutatis mutandis, by GRI 1 through 5, on the condition that only subheadings at the same level are comparable. Since no one subheading in the tariff schedule covers the components of these articles in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. For this headband, the provided material composition and overall visual impact were considered in determining which component provided the essential character, GRI 3(b) noted. It is in this office’s opinion that this product would derive its essential character by the primary decorative element and the item that provides the headband with its indicated style name, which in this case is the plastic snowflakes. The applicable classification for this headband, item 54878PRM, which also features plastic imitation gemstones, will be 9615.11.5000, HTSUS, which provides for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]f hard rubber or plastics: [o]ther: [o]ther.” The general rate of duty is Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division